Poddubnay D. Legal regulation of taxpayers' reporting as an element of the state tax activity.

The dissertational research is devoted to issues concerning legal regulation of taxpayers' reporting in Ukraine, development of scientifically based opinions and propositions regarding improvement of national legislation in this sphere in order to raise effectiveness in tax system operation in Ukraine. Issues of essence of legal nature of taxpayers' reporting are examined for the first time on a monographic level. The author's definition of taxpayers' reporting is given, its role, place and significance in the tax control system is defined, the definition of tax registration, reporting powers of state authorities, system of legislation related to taxpayers' reporting, legal relations in the sphere of taxpayers' reporting, taxpayers as participants of legal relations on reporting in the sphere of taxation is given, the place and significance of legal facts in legal relations on tax registration are defined. Several propositions are made in relation to introduction of amendments to normative-legal acts,which regulate the taxpayers' reporting.